ANG STRUCTURE AND ENERGY PVT. LTD.,NEW DELHI vs. ITO WARD -2(4), NEW DELHI

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ITA 5292/DEL/2019Status: DisposedITAT Delhi21 November 2022AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the file of the CIT(Appeals). The CIT(Appeals) was directed to provide the assessee with an opportunity to make its submissions and decide the case in accordance with law.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(Appeals). The assessee contended that they were not given a proper opportunity of being heard. The Department did not object to restoring the matter.

What were the issues?

Whether the CIT(Appeals) passed an ex-parte order without providing a proper opportunity of being heard to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & Dr. B.R.R. KUMAR

For Appellant: Shri Ajit Kumar Jha, Adv.;, Shri Kanav Bali
Hearing: 15.09.2022

आदेश / O R D E R PER C. N. PRASAD, J.M.

1.

1, This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-32, New Delhi [hereinafter referred to CIT (Appeals)] dated 30.08.2018 for the Assessment Year 2013-14.

2.

At the outset, the ld. Counsel for the assessee submits that the ld. CIT (Appeals) passed an ex-parte order without giving a proper opportunity of being heard to the assessee.

3.

The ld. DR has no serious objection in restoring the matter back to the file of the ld. CIT (Appeals).

4.

Heard both the parties and keeping in view the complexity of the issue involved, we feel it appropriate to restore the appeal back to the file of the ld. CIT (Appeals), who shall give an opportunity to the assessee to make its submissions. Thus, we restore this appeal to the file of the ld. CIT (Appeals) who shall decide in accordance with law, after providing an opportunity of being heard to the assessee. The assessee undertake to co-operate with the proceedings before the ld. CIT (Appeals) without taking un-necessary adjournments.

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on : 21/11/2022

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